Courts: Delhi High Court
Find latest Delhi High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law, IBC, FEMA and other tax and commercial matters.
It is impermissible in a review petition for an assessee to re-argue and re-agitate the issues/questions which have been already considered and decided by the High Court
Failure to issue a notice under s 143(2) does not render reassessment unsustainable when the assessment is in response to a notice under s 148
Where assessee paid tax by way of TDS in respect of interest paid to a bank which never accrued to said bank, such tax paid was to be refunded to assessee
Penalty cannot be imposed merely for non allowance of deduction
Despite Tax Avoidance, 100 Per cent Depreciation on Sale and Lease Back Allowable – Delhi High Court
Mere non-filing of an appeal against the additions made by the AO and voluntary surrender of any amount to buy peace of mind alone cannot constitute sufficient grounds for the imposition of a concealment penalty
Merely because assessee has not claimed refund in return form itself, it cannot be said that assessee not entitled to refund
Service tax payable by non-scheduled operator on income received from giving the right to use the aircraft to its customers (Chartering of aircrafts), Circular is also Valid
Petition filed u/s 433(a)/439 of Comp. Act,1956 dismissed for unjustified ground for Voluntary Winding
Order passed under section 263 becomes ‘infructuous’ if effect order not passed in reasonable time
De Nora India Limited Versus Union Of India And Ors- Petition was allowed as per clause 6(III) and the order set aside
Spice Communications – HC rejects Application filed under rule 6 and 9 of the Companies Rule, 1959
HC dismissed the appeal with cost on the question of Forzid Registered of Trade Mark
The assessee entitled to exemption under s 54F on investment of net consideration from transfer of depreciable asset under Capital Gains Deposit Account Scheme
Delhi High Court judgments and orders constitute a substantial source of jurisprudence on taxation, corporate, commercial and regulatory law. This TaxGuru page compiles Delhi High Court case laws concerning Income Tax, GST, Customs, Company Law, insolvency, FEMA, international taxation, reassessment, TDS, penalties and other business and legal disputes. Companies, taxpayers, Chartered Accountants, advocates and tax professionals can use this collection to research judicial precedents and monitor important legal developments. TaxGuru brings together recent and significant earlier Delhi High Court decisions, supported by case summaries and analysis explaining the principal issues and findings. The page provides a convenient research resource for readers following tax, corporate, commercial and regulatory litigation before the Delhi High Court.
